ARKOVYS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ARKOVYS
Largest movements
- Receivables within one year -€16,845
down €16,845 (-69.4%), from €24,261 to €7,415
of which Trade receivables: -€17,606
- Tangible fixed assets +€7,614
up €7,614 (+12.0%), from €63,676 to €71,290
of which Land and buildings: +€23,652
- Cash +€3,548
up €3,548 (+25.5%), from €13,911 to €17,460
mainly Depreciation (+€19,375) and Receivables within one year (+€16,845)
- Profit (loss) carried forward -€11,065
down €11,065 (-303.1%), from -€3,650 to -€14,715
- Trade debts +€7,206
up €7,206 (+466.4%), from €1,545 to €8,751
- Other debts -€3,460
down €3,460 (-5.6%), from €62,260 to €58,800
- Accrued charges and deferred income +€2,446
up €2,446 (+304.7%), from €803 to €3,249
- Gross operating margin -€25,358
down €25,358 (-68.5%), from €37,023 to €11,665
- Depreciation +€8,787
up €8,787 (+83.0%), from €10,588 to €19,375
- Financial charges +€1,678
up €1,678 (+174.1%), from €964 to €2,641
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,232 | €98,493 | -€5,739 | -5.5% |
| Fixed assets | 21/28 | €63,676 | €71,290 | +€7,614 | +12.0% |
| Tangible fixed assets | 22/27 | €63,676 | €71,290 | +€7,614 | +12.0% |
| Land and buildings | 22 | - | €23,652 | +€23,652 | |
| Plant, machinery and equipment | 23 | - | €1,167 | +€1,167 | |
| Furniture and vehicles | 24 | €63,676 | €46,471 | -€17,205 | -27.0% |
| Current assets | 29/58 | €40,556 | €27,203 | -€13,353 | -32.9% |
| Amounts receivable within one year | 40/41 | €24,261 | €7,415 | -€16,845 | -69.4% |
| Trade receivables | 40 | €24,261 | €6,655 | -€17,606 | -72.6% |
| Other amounts receivable | 41 | €0 | €760 | +€760 | |
| Cash at bank and in hand | 54/58 | €13,911 | €17,460 | +€3,548 | +25.5% |
| Deferred charges and accrued income | 490/1 | €2,384 | €2,328 | -€56 | -2.4% |
| Total equity and liabilities | 10/49 | €104,232 | €98,493 | -€5,739 | -5.5% |
| Equity | 10/15 | €38,126 | €27,061 | -€11,065 | -29.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,176 | €23,176 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,540 | €2,540 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,540 | €2,540 | = | 0.0% |
| Distributable reserves | 133 | €20,636 | €20,636 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,650 | -€14,715 | -€11,065 | -303.1% |
| Amounts payable | 17/49 | €66,106 | €71,432 | +€5,326 | +8.1% |
| Amounts payable within one year | 42/48 | €65,303 | €68,183 | +€2,880 | +4.4% |
| Trade debts | 44 | €1,545 | €8,751 | +€7,206 | +466.4% |
| Suppliers | 440/4 | €1,545 | €8,751 | +€7,206 | +466.4% |
| Taxes, remuneration and social security | 45 | €1,498 | €632 | -€866 | -57.8% |
| Taxes | 450/3 | €1,498 | €632 | -€866 | -57.8% |
| Other amounts payable | 47/48 | €62,260 | €58,800 | -€3,460 | -5.6% |
| Accrued charges and deferred income | 492/3 | €803 | €3,249 | +€2,446 | +304.7% |
| Non-recurring operating income | 76A | €7,000 | €0 | -€7,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,588 | €19,375 | +€8,787 | +83.0% |
| Other operating charges | 640/8 | €876 | €713 | -€163 | -18.6% |
| Gross operating margin | 9900 | €37,023 | €11,665 | -€25,358 | -68.5% |
| Operating profit (loss) | 9901 | €25,559 | -€8,424 | -€33,983 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €964 | €2,641 | +€1,678 | +174.1% |
| Recurring financial charges | 65 | €964 | €2,641 | +€1,678 | +174.1% |
| Profit (loss) for the period before taxes | 9903 | €24,595 | -€11,065 | -€35,660 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €24,595 | -€11,065 | -€35,660 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,595 | -€11,065 | -€35,660 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.